ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
11/09/2013 2013/949 The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) Letter PDF
209.89 KB
11/09/2013 2013/948 The IASB’s Exposure Draft Regulatory Deferral Accounts Letter PDF
209.92 KB
27/01/2016 ESA/2016/07 The cross-selling of financial products – ESA request to the European Commission , Letter PDF
90.04 KB
09/02/2017 ESMA70-872942901-3 Revised ESMA draft MiFID ITS — position reporting of commodity derivatives Technical Standards PDF
184.48 KB
24/09/2019 ESMA70-156-1616 Response to O. Guersent on the postponement first RTS 2 annual report Letter PDF
84.53 KB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
27/07/2012 2012/476 Reply of ESMA to the European Commission’s Green Paper on Shadow Banking Letter PDF
175.94 KB
14/03/2013 ESA/2013/007 Possible Framework for the Regulation of the Production and Use of Indices Serving as Benchmarks in Financial and other Contracts , Letter PDF
91.91 KB
29/01/2016 2016/163 Opinion on CRR ITS final Letter PDF
105.66 KB
05/02/2014 2014/134 Lletter to IFRS IC on a definition of investment related services Letter PDF
115.8 KB
14/02/2017 ESMA70-872942901-19 Letter- MiFID II SIs operating broker crossing networks Letter PDF
212.81 KB
20/01/2011 2011/16 Letter to the SEC- Rulemakings on Registration of non-resident Swap Data Repositories Letter PDF
30.66 KB
26/07/2011 2011/212 Letter to the IFRS- Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Letter PDF
590.11 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB
23/04/2014 2014/430 Letter to the IFRS interpretations committee- IFRS 11 Letter PDF
48.13 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements.
05/06/2014 2014/603 Letter to the IFRS Interpretations Committee- IAS 34 Letter PDF
117.54 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows.
23/04/2014 2014/429 Letter to the IFRS interpretations committee- IAS 32 Letter PDF
43.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor.  
23/04/2014 2014/428 Letter to the IFRS interpretations committee- IAS 19 Letter PDF
40.88 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions.  

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